Technology contract recognition can also reduce value-added tax and income tax!

What is a technology contract? What is technology contract recognition registration? What is the role of registration of a technology contract? What materials need to be prepared? Zhongshen Consulting has compiled this most comprehensive guide to the recognition and registration of technology contracts for you. You can find the answers to all the above questions here!

The concept of technology contract:

A technology contract is a contract entered into by the parties regarding technology development, technology transfer, technology consulting and technology services to determine their mutual rights and obligations.

The concept of recognition and registration of technology contracts:

The technology contract registration agency will review the text and relevant attachments of the technology contract submitted by the parties applying for recognition and registration, confirm whether it is a technology contract, and conduct Classification registration (determining what kind of technology contract it belongs to), and determining the technology transaction amount (technical income).

1. Classification of technology contracts

Technology contracts are divided into the following four categories:

(1) Technology development contracts (including entrusted development contracts and cooperative development contracts) ;

(2) Technology transfer contract (including patent rights transfer contract, patent application right transfer contract, patent implementation license contract and non-patent technology transfer contract);

(3) Technology Consulting contracts (including commissioned consulting contracts and perennial consulting contracts);

(4) Technical service contracts (including technical training contracts and technical intermediary contracts).

Technology contracting and technology equity participation contracts may be classified separately or as a whole into the four categories of contracts in the preceding paragraph depending on the specific content, but the non-technical parts of the contract shall not be mixed into the technology contract.

Contracts signed for the following contents do not fall within the scope of technical contract registration:

(1) Survey, design, construction and installation of construction projects;

( 2) Processing, production, maintenance, sales and business contracting of products and parts, installation and maintenance of equipment, transportation, warehousing and custody of goods, labor cooperation, construction project contracting;

(3) Life Services, commodity intermediaries and other non-technical services;

(4) Teaching training provided to students by various schools (classes) and production practices arranged for students;

(5) National , science and technology projects within local plans and science and technology projects of the unit undertaken by non-independent science and technology management and technical consulting agencies.

2. Support methods for technology contract certification and registration

After certification and registration, qualified technology contracts can enjoy preferential policies such as exemption from value-added tax, exemption from, and reduction of corporate income tax.

Specific policy provisions:

1. Technology transfer, technology development and related technical consulting and technical service contracts are exempt from value-added tax.

--Annex 3 of No. 36 of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax

2. Within a tax year, the portion of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the portion exceeding 5 million yuan is levied with a half reduction in corporate income tax.

--Article 90 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China

--Article 27 of the Enterprise Income Tax Law of the People's Republic of China (4) Item

3. Applicable conditions for recognition and registration of technology contracts

1. Conditions for approval

(1) Technology development contract

< p>① Have clear and specific scientific research and technology development goals;

② The subject of the contract is a technical solution that the parties have not mastered when entering into the contract;

③ Research and development work and its The expected results have corresponding technological innovation content.

(2) Technology transfer contract

①The subject matter of the contract is the technological achievements that the parties have mastered when entering into the contract, including invention patents, technical secrets and other intellectual property achievements;

②The subject matter of the contract shall be complete and practical, and the relevant technical content shall constitute a technical solution for products, processes, materials, varieties and their improvements;

③The parties have a clear understanding of the subject matter of the contract. Intellectual property ownership agreement.

(3) Technical consulting contract

①The subject of the contract is the consulting subject of a specific technical project;

②The consulting method is the use of scientific knowledge and technical means Analysis, demonstration, evaluation and prediction;

③The work result is to provide the client with scientific and technological consulting reports and opinions.

(4) Technical service contract

①The subject of the contract is a service project that uses professional technical knowledge, experience and information to solve specific technical problems;

② The services include improving product structure, improving process flow, improving product quality, reducing product costs, saving resources and energy consumption, and protecting resources and the environment. Achieve safe operation, improve economic and social benefits and other professional and technical work;

③The work results have specific quality and quantity indicators;

④The transfer of technical knowledge does not involve patents, technology Ownership of secret achievements and other intellectual property rights.

2. Approval conditions based on application changes

After the contract is recognized and registered, the name of the contract parties (or names), project name, contract subject matter, contract amount and ownership of technical achievements rights occur. To change, the party concerned files an application for change and submits complete materials and complies with the legal form.

3. Conditions for approval of cancellation application

The party concerned applies for cancellation and submits complete materials and complies with the legal form.

IV. Materials required for recognition and registration of technology contracts

1. Effective technology contracts (technical development or technology transfer contracts in five copies, technical consulting or technical service contracts in five copies) (in quadruplicate), if approval is required to take effect, an approval document must be issued;

2. Enterprise legal person business license (or public institution legal person certificate, social group legal person registration certificate);

< p>3. Personal identity certification materials;

4. Intellectual property right certificate;

5. Foreign language contract;

6. Chinese translation of foreign language contract;< /p>

7. Written commitment from the translator of the Chinese translation of the foreign language contract;

8. "Technology Import Contract Registration Certificate" issued by the Shanghai Municipal Commerce Commission.